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The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets
Jung, Boochun; Pourjalali, Hamid; Wen, Eric; Daniel, … - In: Advances in accounting : a research annual 29 (2013) 2, pp. 255-266
Persistent link: https://www.econbiz.de/10010229305
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Industry concentration and cyclicality of cash flows in leveraged buyouts
Epplin, Maryellen P. - In: American business review 15 (1997) 1, pp. 15-25
Persistent link: https://www.econbiz.de/10001210798
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A motivational study of off-balance sheet financing : the case of research and development limited partnerships
Carment, Thomas M.; Pourjalali, Hamid; Durkee, David A. - In: The Mid-Atlantic journal of business 37 (2001) 4, pp. 153-173
Persistent link: https://www.econbiz.de/10001746459
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Economic reasons for reporting property, plant, and equipment at fair market value by foreign cross-listed firms in the United States
Hlaing, Khin Phyo; Pourjalali, Hamid - In: Journal of accounting, auditing & finance 27 (2012) 4, pp. 557-576
Persistent link: https://www.econbiz.de/10009659111
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A comparison of quality attitudes in the USA and Japan : empirical evidence
Reitsperger, Wolf D. - In: Journal of management studies : JMS 28 (1991) 6, pp. 585-599
Persistent link: https://www.econbiz.de/10001118603
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Dynamic manufacturing : a comparison of attitudes in the USA and Japan
Reitsperger, Wolf D. - In: Management international review : mir ; journal of … 30 (1990) 3, pp. 203-216
Persistent link: https://www.econbiz.de/10015136538
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Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option : A Survey of Chief Financial Officers of U.S. Firms
Daniel, Shirley - 2010
This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for...
Persistent link: https://www.econbiz.de/10013146189